[2018] UKFTT 0520 (TC)

Judge Guy Brannan

Decision released 29 August 2018

Procedure – Strike out application by HMRC – Stamp duty land tax – Appellant bought a second property on a divorce – Appellantʼs name still on the title of the first property – Higher rate of stamp duty land tax on purchase of second property – Whether jurisdiction to hear appeal – No.



  The appellant appeared in person

  Ms A Jose, Presenting Officer, HM Revenue and Customs, appeared for the respondents

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